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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Commodity Tax Act
Article 30
Content:
Commodity tax recorded on account for raw materials used for producing exported goods shall be collected if the manufacturer fails to process the exported goods within one and a half years from the date of the tax recorded or sells the raw materials domestically. In addition to the collection of tax, the manufacturer is liable to a belated payment calculated on a daily basis at 0.05% of the tax payable from the date immediately following the date of recording till the date of payment except that the cause for not exporting the goods is not the fault of the manufacturer and as approved by the Ministry of Finance.
Visitor:1  Update:2018-04-25

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